United States Code

Foreign motor private carrier.—The term “foreign motor private carrier” means a person (including a motor private carrier but excluding a motor carrier of property)— (A) (i) that i

For purposes of this subsection, the term “foreign move” means the commencement of work by the taxpayer at a new principal place of work located outside the United States.

the term “foreign nation” means a country that has become a party to the United Nations Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (referred t

As used in this section, the term “foreign national” means— (1) a foreign principal, as such term is defined by section 611(b) of title 22 , except that the term “foreign national”

The term “foreign national client” means a person who is not a United States citizen or national or an alien lawfully admitted to the United States for permanent residence and who

The term “foreign nonbank financial company” means a company (other than a company that is, or is treated in the United States as, a bank holding company) that is— (i) incorporated

“foreign nonmain proceeding” means a foreign proceeding, other than a foreign main proceeding, pending in a country where the debtor has an establishment;

The term “foreign official” means any officer or employee of a foreign government or any department, agency, or instrumentality thereof, or of a public international organization,

“foreign offshore unit” means a facility which is located, in whole or in part, in the territorial sea or on the continental shelf of a foreign country and which is or was used for

The term "foreign oil and gas extraction income" means the taxable income derived from sources without the United States and its possessions from— (A) the extraction (by

For purposes of this paragraph, the term “foreign oil and gas loss” means the amount by which— (I) the gross income for the taxable year from sources without the United States and

The term "foreign oil and gas taxes" means, with respect to any taxable year, the sum of— (A) oil and gas extraction taxes, and (B) any income, war profits, and excess pr

The term "foreign oil related income" means the taxable income derived from sources outside the United States and its possessions from— (A) the processing of minerals ext

The term “foreign opioid trafficker” means— 1 (A) means 1 any foreign person that the President determines plays a significant role in opioid trafficking; and (B) may 1 include— (i

The term “foreign ownership percentage” means that percentage of the stock of the qualified investment entity which was held (directly or indirectly) by foreign persons at the time

For purposes of subparagraph (A), the term “foreign-parented multinational group” means, with respect to any taxable year, two or more entities if— (i) at least one entity is a dom

The term “foreign participant” means the national of a developing or transitional country that is receiving assistance under the program established under subsection (a) who has be

For purposes of this section, the term “foreign partner” means any partner who is not a United States person.

The term “foreign payment stablecoin issuer” means an issuer of a payment stablecoin that is— (A) organized under the laws of or domiciled in a foreign country, a territory of the

the term “foreign person” means— (A) any individual— (i) who is not a citizen or national of the United States; (ii) who is not a citizen of the Northern Mariana Islands or the Tru

For purposes of subsection (a)(1), the term “foreign personal holding company income” means the portion of the gross income which consists of: (A) Dividends, interest, royalties, r

The term “foreign person controlled by a United States person” includes any noncorporate entity in which United States persons directly or indirectly have more than a 50 per centum

For purposes of this paragraph, the term “foreign person or entity” means— (i) any foreign government, any international organization, or any agency or instrumentality of any of th

The term “foreign political party” includes any organization or any other combination of individuals in a country other than the United States, or any unit or branch thereof, havin

The term “foreign power” has the meaning given such term in section 101 of the Foreign Intelligence Surveillance Act of 1978 ( 50 U.S.C. 1801 ). / “Foreign power” means— (1) a fore

The term “foreign principal” includes— (1) a government of a foreign country and a foreign political party; (2) a person outside of the United States, unless it is established that

The term “foreign private adviser” means any investment adviser who— (A) has no place of business in the United States; (B) has, in total, fewer than 15 clients and investors in th

The term “foreign proceeding” means a collective judicial or administrative proceeding in a foreign country, including an interim proceeding, under a law relating to insolvency or

In this section, the term “foreign public accounting firm” means a public accounting firm that is organized and operates under the laws of a foreign government or political subdivi

The term “foreign reciprocating country” means a foreign country (or political subdivision thereof) with respect to which the Secretary has made a declaration pursuant to subsectio

“foreign record of regularly conducted activity” means a memorandum, report, record, or data compilation, in any form, of acts, events, conditions, opinions, or diagnoses, maintain

The term “foreign related person” means, with respect to any expatriated entity, a foreign person which— (A) is related (within the meaning of section 267(b) or 707(b)(1)) to such

The term “foreign representative” means a person or body, including a person or body appointed on an interim basis, authorized in a foreign proceeding to administer the reorganizat

For purposes of this section, the term “foreign research or experimental expenditures” means, with respect to any taxable year, research or experimental expenditures which are paid

The term “foreign sale and leasing income” means, with respect to any transaction— (A) foreign trade income properly allocable to activities which— (i) are described in paragraph (

The term “foreign securities authority” means any foreign government, or any governmental body or regulatory organization empowered by a foreign government to administer or enforce

“Service” or “Foreign Service” means the Foreign Service of the United States; and

the term “Foreign Service employee” means any member of the Service or United States representative to an international organization or commission; and

“Foreign Service normal cost” means the level percentage of payroll required to be deposited in the Fund to meet the cost of benefits payable under the System (computed in accordan

The term “Foreign Service officer” has the meaning given that term in section 103 of the Foreign Service Act of 1980 ( 22 U.S.C. 3903 ).

“Foreign Service of the United States” means the Foreign Service as constituted under the Foreign Service Act of 1980.

The term "foreign source" means a business entity other than a "domestic source".

The term “foreign source capital gain net income” means the lesser of— (i) capital gain net income from sources without the United States, or (ii) capital gain net income.

The term “foreign source net capital gain” means the lesser of— (i) net capital gain from sources without the United States, or (ii) net capital gain.

For the purposes of this subsection, the term “foreign spent nuclear fuel” shall include any nuclear fuel irradiated in any nuclear power reactor located outside of the United Stat

The term “foreign state” includes outlying possessions of a foreign state, but self-governing dominions or territories under mandate or trusteeship shall be regarded as separate fo

The term “foreign subsidiary” means any subsidiary of a member of SIPC which has its principal place of business in a foreign country or which is organized under the laws of a fore

For purposes of this section, the term “foreign tax redetermination” means any redetermination for which a notice is required under subsection (c) of section 905 or paragraph (2) o

“foreign territory” means an area— (A) over which no government or a government of a foreign country has sovereignty; (B) temporarily under military occupation by the United States

In this section, the term “foreign terrorist organization” means an entity designated as a foreign terrorist organization by the Secretary of State pursuant to section 219 of the I

"foreign terrorist power" means a terrorist organization designated under section 219 of the Immigration and Nationality Act, or a state sponsor of terrorism designated u

In General.—In this title, the terms “foreign commerce” and “foreign trade” mean commerce or trade between a place in the United States and a place in a foreign country.

The term “foreign trade income” means the taxable income of the taxpayer attributable to foreign trading gross receipts of the taxpayer.

For purposes of this subsection, the term “foreign trade zone” includes a subzone.

The term “foreign communication” or “foreign transmission” means communication or transmission from or to any place in the United States to or from a foreign country, or between a

The term “foreign treaty country” means a foreign country for which the 2007 Family Maintenance Convention is in force.

The term “foreign trust” means any trust other than a trust described in subparagraph (E) of paragraph (30).

The term "foreign use" means any use, consumption, or disposition which is not within the United States.

In this section, the term "foreign vessel" has the meaning given that term in section 110 of title 46. / In this title, the term “foreign vessel” means a vessel of foreig

The term “Forest” means the Hawaii Experimental Tropical Forest. / “forest” means an ecosystem of at least one acre in size, including timberland and woodland, which— (A) is charac

The term “forest-damaging insect” means— (A) a Southern pine beetle; (B) a mountain pine beetle; (C) a spruce bark beetle; (D) a gypsy moth; (E) a hemlock woolly adelgid; (F) an em

The term “forest development roads and trails” means forest roads and trails under the jurisdiction of the Forest Service.

For purposes of this subsection, the term “forester intern” means an Indian or Alaska Native who— (A) is acquiring necessary academic qualifications to become a forester or a profe

The term “forest highway” has the meaning given the term in section 101(a) of title 23 .1

“forest land management activities” means all activities performed in the management of Indian forest lands, including— (A) all aspects of program administration and executive dire

The term “forest land management activity” means any activity described in section 304(4) of the National Indian Forest Resources Management Act ( 25 U.S.C. 3103(4) ).

“forest lands” means lands designated as forest lands pursuant to section 544d of this title ;

The term "forest management activity" means a project carried out by the Secretary on National Forest System land.

“forest management plan” means the principal document, approved by the Secretary, reflecting and consistent with a tribal integrated resource management plan, which provides for th

the term “forest plan” means the land and resource management plan for the Six Rivers National Forest prepared pursuant to section 1604 of this title; / The term “forest plan” mean

The term “forest product” means a product made from materials derived from the practice of forestry or the management of growing timber. / The term “forest product” includes— (i) p

Forest products.—The term “forest products” includes lumber in bundles, rough timber, ties, poles, piling, laminated beams, bundled siding, bundled plywood, bundled core stock or v

The term "forest, rangeland, and watershed restoration services" means— (i) activities to treat insect- and disease-infected trees; (ii) activities to reduce hazardous fu

The term “forest resources” shall include esthetics, fish and wildlife, forage, outdoor recreation opportunities, timber, and water; and / “forest resources” means all the benefits

The term “forest road or trail” means a road or trail wholly or partly within, or adjacent to, and serving the National Forest System that is necessary for the protection, administ

The term "Forest Service" means the United States Forest Service of the Department of Agriculture.

“forest trespass” means the act of illegally removing forest products from, or illegally damaging forest products on, forest lands;

the term "forfeiture or confiscation judgment" means a final order of a foreign nation compelling a person or entity— (A) to pay a sum of money representing the proceeds

the term "forged" means a document that purports to be genuine but is not because it has been falsely altered, completed, signed, or endorsed, or contains a false additio

The term “forgone interest” means, with respect to any period during which the loan is outstanding, the excess of— (A) the amount of interest which would have been payable on the l

The term "Form 477" means Form 477 of the Commission relating to local telephone competition and broadband reporting.

The term “formal document request” means any request (made after the normal request procedures have failed to produce the requested documentation) for the production of foreign-bas

The term “formal education” means the following: (A) A secondary education. (B) An undergraduate college education. (C) A graduate education pursued on a full-time basis at an inst

“Formation” means any vein, seam, stratum, bed, or other naturally occurring deposit.

Except as provided in subparagraph (B), the term "form contract" means a contract with standardized terms— (i) used by a person in the course of selling or leasing the pe

The term "former 3 sub-Saharan African country" means a country that, after being designated as a beneficiary sub-Saharan African country under this chapter 4, ceased to

The term “former beneficiary country” means a country that ceases to be designated as a beneficiary country under this chapter because the country has become a party to a free trad

the term “former beneficiary sub-Saharan African country” means a country that, after being designated as a beneficiary sub-Saharan African country under the African Growth and Opp

The terms “captive status” and “former captive” have the meanings given those terms in section 559 of title 37. / The terms “captive status” and “former captive” have the meanings

The term “former CBTPA beneficiary country” means a country that ceases to be designated as a CBTPA beneficiary country under this chapter because the country has become a party to

For purposes of this title, the term “former DISC” means, with respect to any taxable year, a corporation which is not a DISC for such year but was a DISC in a preceding taxable ye

The term "former employee" means an individual— (A) who was an employee occupying a covered intelligence position; and (B) who is subject to the requirements under subsec

The term “former enrollee” means an individual who has voluntarily applied for, been selected for, and enrolled in the Job Corps program, but left the program before completing the

The term “formerly subsidized project” means a multifamily housing project owned by the Secretary that was a subsidized project immediately prior to its acquisition by the Secretar

In this section, the term "former member of the Armed Forces" includes the following: (1) A veteran. (2) An individual described in section 1720I(b) of this title.

The term “former participant” means a person who— (A) while an employee of the Agency was a participant in the system; and (B) separates from the Agency without entitlement to imme

The term “former passive activity” means any activity which, with respect to the taxpayer— (A) is not a passive activity for the taxable year, but (B) was a passive activity for an

The terms “veteran”, “former prisoner of war”, and “service-connected” have the meanings given those terms in section 101 of title 38 . / The term "former prisoner of war&quot

“former spouse” means a former spouse of an individual— (A) if such individual performed at least 18 months of civilian service covered under this subchapter as an employee or Memb

For purposes of this subsection, the term “former tax-exempt use property” means any property which— (i) is not tax-exempt use property for the taxable year, but (ii) was tax-exemp